Actions

Memo

TITLE OF BILL: An act to amend the real property tax law, in relation to exempting assessors from small municipalities from having to file financial disclosure statements

PURPOSE OR GENERAL IDEA OF BILL: To exempt assessors employed by municipalities of under 50,000 inhabitants from having to file mandatory financial disclosure.

SUMMARY OF SPECIFIC PROVISIONS: This bill amends Chapter 548 of the laws of 2003 to exempt assessors in assessing units or consolidated assessing units in New York State with under 50,000 in population from its mandatory financial disclosure provisions.

JUSTIFICATION: Chapter 548 of the Laws of 2003 created a state mandate on local governments to require local municipal officials, namely assessors, to file financial disclosure statements. This bill would exempt most assessors from having to file such financial disclosure. communities already have the ability under local home rule powers to require financial disclosure statements to be filed by their officers and employees. Across New York State there are hundreds of small municipalities that employ part-time assessors or share assessors with other jurisdictions. The problems with assessment practices in NYC which caused the enactment of Chapter 548 of the laws of 2003 are not the same in the vast majority of jurisdictions outside New York city. Many of these assessors earn a very small portion of their total income from their assessing duties and without relief from financial disclosure requirements they may elect not to continue in their assessing positions. This could create a severe loss of qualified personnel. To alleviate this problem this bill exempts assessors in assessing units or consolidated assessing units under 50,000 in population from having to file financial disclosure statements. It would not, however, prohibit localities from mandating some form of financial disclosure from their assessors if they were concerned about this issue.

PRIOR LEGISLATIVE HISTORY: A.2427 of 2007 referred to real property taxation 01/09/2008 referred to real property taxation 05/13/2008 held for consideration in real property taxation 2005 Referred to Real Property S.7490/A.987 of 2009-2010; Referred to Local Government S.167/A.1353 of 2011-2012; Referred to Local Government

FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: This bill shall take effect immediately.

Text

STATE OF NEW YORK
________________________________________________________________________
1056
2013-2014 Regular Sessions
IN SENATE
(PREFILED)
January 9, 2013
___________

Introduced by Sen. MAZIARZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to exempting
assessors from small municipalities from having to file financial
disclosure statements
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 3 of section 334 of the real property tax law,
as added by chapter 548 of the laws of 2003, is amended to read as
follows:
3. Notwithstanding the provisions of subdivision one of this section,
the provisions of section three hundred thirty-six of this title shall
apply to every assessing unit and consolidated assessing unit in this
state WITH POPULATIONS OF FIFTY THOUSAND OR MORE.
S 2. This act shall take effect immediately.

EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00170-01-3

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech;
or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation
is generally performed Monday through Friday.